Chapter 6. Embezzlement - California Penal Code Section 514

514.  Every person guilty of embezzlement is punishable in the
manner prescribed for theft of property of the value or kind
embezzled; and where the property embezzled is an evidence of debt or
right of action, the sum due upon it or secured to be paid by it
must be taken as its value; if the embezzlement or defalcation is of
the public funds of the United States, or of this state, or of any
county or municipality within this state, the offense is a felony,
and is punishable by imprisonment in the state prison; and the person
so convicted is ineligible thereafter to any office of honor, trust,
or profit in this state.
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Last modified: February 16, 2015